Evaluation of enterprise accounting data management based on maturity model
Published Online: May 31, 2023
Page range: 1289 - 1302
Received: May 11, 2022
Accepted: Aug 07, 2022
DOI: https://doi.org/10.2478/amns.2021.2.00231
Keywords
© 2023 Fei Duan, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
The study of enterprise management driven by accounting data is not only of great strategic significance, but also of great practical value with distinctive characteristics of the times. Therefore, based on the maturity model, this paper establishes a three-level evaluation index system of accounting data management (AAM), divides the maturity level and key process areas and constructs an evaluation model of AAM. In the process of transforming qualitative indicators into quantitative indicators, analytic hierarchy process is used to determine the weight of indicators, and the fuzzy comprehensive evaluation method is applied for organisational evaluation. Finally, the evaluation model is introduced in the case enterprise, and the evaluation value of AAM is calculated by evaluating the AAM ability of the case, which is helpful to improve the ability of enterprise data management scientifically and efficiently.